{"data":{"id":"us-ar/ark.-code-ann.-26-80-404","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-80-404","heading":"Calculation of compliance with uniform rate of tax","body":"(a) On or before October 1 of each year, the Division of Elementary and Secondary Education, in conjunction with the Assessment Coordination Division, shall monitor each school district's compliance with the uniform rate of tax. (b) (1) The Division of Elementary and Secondary Education and the Assessment Coordination Division shall determine compliance with the uniform rate of tax by analyzing the millage rate levied for maintenance and operation millage from the most recent school election in a school district in which the ad valorem tax rate was voted upon. (2) If the millage rate levied for maintenance and operation millage is equal to or greater than twenty-five (25) mills, then the school district is in compliance with the uniform rate of tax and Arkansas Constitution, Amendment 74. Amended by Act 2019, No. 910,§ 2407, eff. 7/1/2019. Acts 2003 (2nd Ex. Sess.), No. 105, § 2; 2009, No. 655, § 127.\n\n(a) On or before October 1 of each year, the Division of Elementary and Secondary Education, in conjunction with the Assessment Coordination Division, shall monitor each school district's compliance with the uniform rate of tax.\n\n(b) (1) The Division of Elementary and Secondary Education and the Assessment Coordination Division shall determine compliance with the uniform rate of tax by analyzing the millage rate levied for maintenance and operation millage from the most recent school election in a school district in which the ad valorem tax rate was voted upon. (2) If the millage rate levied for maintenance and operation millage is equal to or greater than twenty-five (25) mills, then the school district is in compliance with the uniform rate of tax and Arkansas Constitution, Amendment 74.\n\n(1) The Division of Elementary and Secondary Education and the Assessment Coordination Division shall determine compliance with the uniform rate of tax by analyzing the millage rate levied for maintenance and operation millage from the most recent school election in a school district in which the ad valorem tax rate was voted upon.\n\n(2) If the millage rate levied for maintenance and operation millage is equal to or greater than twenty-five (25) mills, then the school district is in compliance with the uniform rate of tax and Arkansas Constitution, Amendment 74.","path":["AR Code","Title 26","Chapter 80","Subchapter 4"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"5efa35a18f4ee6cb18eac76710320952b0e3d587125b6f9aab666f960e7b0a76","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-80-403","next":"us-ar/ark.-code-ann.-26-80-405"},"notice":"GroundRules: Original legal text. Not legal advice."}